9911796707
TMI Blog2025 (1) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout authority and jurisdiction in violation of Section 73 (1) and Section 83 (A) of the Finance Act, 1994. According to the Petitioner, the Show Cause Notice also violates Article 14, 19 (1) (g), 246 and 265 of the Constitution of India. On these grounds, the Petitioner seeks quashing of the Show Cause Notice. Though this is the relief claimed in the Petition, the limited argument canvassed before us by the learned Advocate appearing on behalf of the Petitioner is that the impugned Show Cause Notice raising a demand of service tax issued to the Petitioner is not preceded by a pre-consultation notice, which is mandatory as per the Circular issued by the Central Board of Excise and Customs. Though Section 73 does not provide that the Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia held that pre-consultation is mandatory before issuance of the Show Cause Notice. Since in the facts of the case before the Delhi High Court, a pre-consultation notice was not issued, the impugned Show Cause Notice was set aside and the Court relegated by the parties to the stage prior to the issuance of the impugned show cause notice. The relevant portion of the decision of the Hon'ble Delhi High Court is reproduced hereunder:- "15. In any event, as far as the present case is concerned the officers of the Respondent do not appear to have taken any conscious decision in regard to the requirement of the Master Circular. A pointed question was posed by the Court to Mr. Harpreet Singh whether prior to issuing the impugned SCN, a decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation, particularly, since in the considered view of the Court neither of the exceptions specified in para 5.0 were attracted in the present case. 19. Accordingly, without expressing any view on the merits of the case of either party in relation to the issues raised in the impugned SCN, the Court sets aside the impugned SCN dated 4th September, 2018 and relegates the parties to the stage prior to issuance of impugned SCN. The Respondent will now fix a date on which the authorised representative of the Petitioner would be heard in relation to the issues highlighted in the submissions dated 24th August, 2018 of the Petitioner in response to the communication dated 20th August, 2018 addressed to it by the Respondent. Needless to state that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
